This page sets out our general terms and conditions of business. By agreeing to engage us to provide tax advisory services, you agree to accept these terms and conditions.
GENERAL TERMS AND CONDITIONS OF BUSINESS
These General Terms and Conditions of Business shall apply to all engagements for professional services and advice (“the Services”) provided to you by Life Key Tax Services, LLC.
The scope of our work and our liability to you in respect of this engagement will be set out in our Engagement letter which incorporates these terms.
Should any of the terms of our specific Engagements as set out in the Specific Services Appendices or Engagement Letter conflict with these general terms, the terms in Specific Services Appendices or Engagement Letter shall prevail over the General Terms and Conditions of Business.
“Client”, “your” or “you” means the person, firm or company to whom our Engagement Letter is addressed and to whom the Services are provided.
“Engagement” means agreement between the Client and Life Key for the provision of the Services upon the Engagement Term (or any written variation thereto agreed between Client and Life Key ).
“Engagement Letter” means the letter which covers detail of the service we are to provide and these General Terms and Conditions of Business.
“Engagement Terms” means the terms contained (or referred to) in our Engagement Letter (of which these General Term and Conditions of Business form part).
“Intellectual Property Rights” means patents, trademarks, design rights (whether registerable or otherwise), applications for any of these, copyrights, database rights, trade or business names and other similar rights or obligations whether registerable or not in any country.
Whenever we use the title “Partner”, whether in these General Terms and Conditions of Business or otherwise during the course of the dealings with you, that title refers to a member of Life Key (or someone holding a similar level of authority within our organisation).
For the avoidance of doubt, by using the title “Partner”, the individual member (as opposed to Life Key ) shall not be taken to owe or to have assumed a duty of care or legal responsibility to you (or to any other person) in relation to the work carried out.
The expressions “our”, “we” or “us” in these general terms means Life Key , its members, directors, staff and agents, and in all cases any successor or assignee.
“Service” shall mean the reports, advice and/or other services to be provided by Life Key pursuant to the Engagement (or any part of them) as described or referred to in our Engagement letter.
By agreeing to these terms and conditions, you also agree to opt into Protection Plus to provide services in the event you receive letters or correspondence from the IRS or your state department.
“Specific Service Appendices” means the detailed appendices that set out the specific service we are to offer as well as respective rights and responsibilities of both the Client and Life Key . These Appendices should be read in conjunction with these General Terms and Conditions of Business as well as any covering letter accompanying them.
FEES
Our fees are mainly computed on the basis of the time spent on your affairs by the members and staff, and on the levels of skill and responsibility involved.
Unless otherwise agreed before work commences on each occasion, our fees will be:
(a) Charged separately for each of the main classes of work;
(b) Billed on account as the work progresses with a final bill on completion.
Our hourly charge-out rates (January 2010):
Where applicable, VAT is also added at 23%.
Fees are payable within 14 days of the presentation of the fee note. We reserve the right to charge interest for late payment at the rate 8% above base rate, calculated from 14 days after the date of presentation of the fee note.
If it becomes necessary for us to withdraw from the Engagement for any reason our fees for work performed up to that date will be payable by you.
It is our policy that new or additional work should not be commenced until any significant overdue fees have been settled.
GENERAL TERMS AND CONDITIONS OF BUSINESS
These General Terms and Conditions of Business shall apply to all engagements for professional services and advice (“the Services”) provided to you by Life Key Tax Services, LLC.
The scope of our work and our liability to you in respect of this engagement will be set out in our Engagement letter which incorporates these terms.
Should any of the terms of our specific Engagements as set out in the Specific Services Appendices or Engagement Letter conflict with these general terms, the terms in Specific Services Appendices or Engagement Letter shall prevail over the General Terms and Conditions of Business.
“Client”, “your” or “you” means the person, firm or company to whom our Engagement Letter is addressed and to whom the Services are provided.
“Engagement” means agreement between the Client and Life Key for the provision of the Services upon the Engagement Term (or any written variation thereto agreed between Client and Life Key ).
“Engagement Letter” means the letter which covers detail of the service we are to provide and these General Terms and Conditions of Business.
“Engagement Terms” means the terms contained (or referred to) in our Engagement Letter (of which these General Term and Conditions of Business form part).
“Intellectual Property Rights” means patents, trademarks, design rights (whether registerable or otherwise), applications for any of these, copyrights, database rights, trade or business names and other similar rights or obligations whether registerable or not in any country.
Whenever we use the title “Partner”, whether in these General Terms and Conditions of Business or otherwise during the course of the dealings with you, that title refers to a member of Life Key (or someone holding a similar level of authority within our organisation).
For the avoidance of doubt, by using the title “Partner”, the individual member (as opposed to Life Key ) shall not be taken to owe or to have assumed a duty of care or legal responsibility to you (or to any other person) in relation to the work carried out.
The expressions “our”, “we” or “us” in these general terms means Life Key , its members, directors, staff and agents, and in all cases any successor or assignee.
“Service” shall mean the reports, advice and/or other services to be provided by Life Key pursuant to the Engagement (or any part of them) as described or referred to in our Engagement letter.
By agreeing to these terms and conditions, you also agree to opt into Protection Plus to provide services in the event you receive letters or correspondence from the IRS or your state department.
“Specific Service Appendices” means the detailed appendices that set out the specific service we are to offer as well as respective rights and responsibilities of both the Client and Life Key . These Appendices should be read in conjunction with these General Terms and Conditions of Business as well as any covering letter accompanying them.
FEES
Our fees are mainly computed on the basis of the time spent on your affairs by the members and staff, and on the levels of skill and responsibility involved.
Unless otherwise agreed before work commences on each occasion, our fees will be:
(a) Charged separately for each of the main classes of work;
(b) Billed on account as the work progresses with a final bill on completion.
Our hourly charge-out rates (January 2010):
Where applicable, VAT is also added at 23%.
Fees are payable within 14 days of the presentation of the fee note. We reserve the right to charge interest for late payment at the rate 8% above base rate, calculated from 14 days after the date of presentation of the fee note.
If it becomes necessary for us to withdraw from the Engagement for any reason our fees for work performed up to that date will be payable by you.
It is our policy that new or additional work should not be commenced until any significant overdue fees have been settled.